phân tích tài chính doanh nghiệp qua bảng cân đối kế toán

Thông tin tài liệu

Phân tích ba CTCP Bibica kì 31/12/2008-31/12/2009 LÊ THỊ HÀ TIÊN-1001036215-K49C-A9 1 PHÂN TÍCH BI K TOÁN VÀ BNG BÁO CÁO KT QU HONG KINH DOANH TRONG KÌ CA CÔNG TY C PHN BIBICA ( 31/12/2008-31/12/2009) I. PHÂN TÍCH BI K TOÁN 1. S bing và kt cu tài sn a. S bing Mã   31/12/2009 31/12/2008   100      341,515,700,876 402,269,093,607 -60,753,392,731 -15.1 110       204,756,220,545 30,533,213,380 174,223,007,165 570.6 111  12,756,220,545 30,533,213,380 -17,776,992,835 -58.22 120       5,000,000,000 196,055,000,000 -191,055,000,000 -97.45 121  5,000,000,000 196,055,000,000 -191,055,000,000 -97.45 130   43,236,261,723 80,917,979,475 -37,681,717,752 -46.57 131  32,991,133,877 33,028,740,600 -37,606,723 -0.114 132     bán 5,360,517,843 40,659,113,409 -35,298,595,566 -86.82 135     khác 5.316,011,913 7,683,887,395 -2,367,875,482 -30.82 139   -431,401,910 -453,761,929 22,360,019 -4.928 140  70,835,265,816 86,639,874,166 -15,804,608,350 -18.24 141  72,217,736,499 86,639,874,166 -14,422,137,667 -16.65 142      -1,382,470,683 0 -1,382,470,683 150      khác 17,687,952,792 8,123,026,586 9,564,926,206 117.75 151     1,038,462,369 1,080,100,379 -41,638,010 -3.855 152     7,544,602,320 3,262,181,143 4,282,421,177 131.27 154       875,758,606 3,045,114,128 -2,169,355,522 -71.24 158  8,229,129,497 735,630,936 7,493,498,561 1018.6 200      395,293,498,110 203,898,542,811 191,394,955,299 93.868 220  366,590,815,113 173,675,668,764 192,915,146,349 111.08 221  hình 166,013,429,442 139,456,865,452 26,556,563,990 19.043 Phân tích ba CTCP Bibica kì 31/12/2008-31/12/2009 LÊ THỊ HÀ TIÊN-1001036215-K49C-A9 2 222 Nguyên giá 315,204,470,260 269,806,513,479 45,397,956,781 16.826 223  -149,191,040,818 -130,349,648,027 -18,841,392,791 14.455 227       hình 1,944,205,019 2,316,713,715 -372,508,696 -16.08 228 -Nguyên giá 3,042,539,152 2,922,764,328 119,774,824 4.098 229 - -1,098,334,133 -606,050,613 -492,283,520 81.228 230   198,633,180,652 31,902,089,597 166,731,091,055 522.63 0 250       14,161,955,163 18,207,958,400 -4,046,003,237 -22.22 252       2,774,805,000 2,774,805,000 0 0 258  25,990,583,763 40,132,797,513 -14,142,213,750 -35.24 259           -14,603,433,600 -24,699,644,113 10,096,210,513 -40.88 260      khác 14,540,727,834 12,014,915,647 2,525,812,187 21.022 261       14,540,727,834 12,014,915,647 2,525,812,187 21.022 270  736,809,198,986 606,167,636,418 130,641,562,568 21.552                       (97.45%)  (86.82%).           S công ty liên doanh,   %.    b.     TSNH 66.37 46.35 TSDH 33.63 53.65  100 100                  -->53.65%). 2.  a.  Phân tích ba CTCP Bibica kì 31/12/2008-31/12/2009 LÊ THỊ HÀ TIÊN-1001036215-K49C-A9 3    31/12/2009 31/12/2008   300 A -  213,556,430,725 111,738,289,876 101,818,140,849 91.122  157,211,102,969 101,122,358,030 56,088,744,939 55.466  43,658,720,078 16,974,584,354 26,684,135,724 157.2  75,147,492,654 57,437,412,268 17,710,080,386 30.834       3,413,381,311 4,137,188,167 -723,806,856 -17.5       4,569,796,010 7,630,195,818 -3,060,399,808 -40.11       1,265,608,831 690,714,668 574,894,163 83.232  23,357,036,009 11,409,880,180 11,947,155,829 104.71         khác 5,799,068,076 2,842,382,575 2,956,685,501 104.02  56,345,327,756 10,615,931,846 45,729,395,910 430.76  1,487,536,000 1,547,536,000 -60,000,000 -3.877  53,999,998,016 8,210,602,106 45,789,395,910 557.69       857,793,740 857,793,740 0 0 B-     523,252,768,261 494,429,346,542 28,823,421,719 5.8296  521,579,075,484 491,682,668,359 29,896,407,125 6.0804   154,207,820,000 154,207,820,000 0 0 2.      302,726,583,351 302,726,583,351 0 0       -713,800,503 0 -713,800,503       14,018,170,003 10,587,588,608 3,430,581,395 32.402      chính 4,291,431,382 3,291,431,382 1,000,000,000 30.382      47,048,871,251 20,869,245,018 26,179,626,233 125.45   1,673,692,777 2,746,678,183 -1,072,985,406 -39.06      1,673,692,777 2,746,678,183 -1,072,985,406 -39.06 0    736,809,198,986 606,167,636,418 130,641,562,568 21.552 Phân tích ba CTCP Bibica kì 31/12/2008-31/12/2009 LÊ THỊ HÀ TIÊN-1001036215-K49C-A9 4           b.      18.43 28.98 VCSH 81.57 71.02  100 100   . c.       %     %  17,776,992,835 4.09       22,360,019 0.01  191,055,000,000 43.99      192,000,000,000 44.21  37,606,723 0.01      khác 4,282,421,177 0.99  35,298,595,566 8.13  7,493,498,561 1.73  2,367,875,482 0.55 5. Nguyên giá  45,397,956,781 10.45  14,422,137,667 3.32 6. Nguyên giá  119,774,824 0.03  1,382,470,683 0.32   166,731,091,055 38.39  41,638,010 0.01       10,096,210,513 2.32        thu N N 2,169,355,522 0.50   2,525,812,187 0.58  18,841,392,791 4.34      723,806,856 0.17  45,789,395,910 10.54     3,060,399,808 0.70  14,142,213,750 3.26      khác 60,000,000 0.01  492,283,520 0.11        713,800,503 0.16  26,684,135,724 6.14      1,072,985,406 0.25  574,894,163 0.13  17,710,080,386 4.08 Phân tích ba CTCP Bibica kì 31/12/2008-31/12/2009 LÊ THỊ HÀ TIÊN-1001036215-K49C-A9 5  11,947,155,829 2.75        2,956,685,501 0.68  3,430,581,395 0.79  1,000,000,000 0.23  26,179,626,233 6.03  434,300,117,690 100  434,300,117,690 100              kinh doanh. II. PHÂN TÍCH BÁO CÁO KQKD     2009 2008   1  cung  631,961,946,517 545,207,629,935 86,754,316,582 15.912 2     doanh thu 5,007,793,443 788,354,284 4,219,439,159 535.22 10       626,954,153,074 544,419,275,651 82,534,877,423 15.16 11  441,049,041,712 420,513,522,279 20,535,519,433 4.8834 20        185,905,111,362 123,905,753,372 61,999,357,990 50.038 21      26,955,623,935 31,516,539,869 -4,560,915,934 -14.47 22  7,279,245,427 32,508,511,144 -25,229,265,717 -77.61 23  1,804,112,828 7,215,428,664 -5,411,315,836 -75 24  109,305,695,606 76,054,625,460 33,251,070,146 43.72 25   32,797,558,743 28,102,098,904 4,695,459,839 16.709 30      63,478,235,521 18757057733 44,721,177,788 238.42 31  3,340,508,232 3,721,494,167 -380,985,935 -10.24 32  2,517,728,700 553,188,646 1,964,540,054 355.13 40  822,779,532 3,168,305,521 -2,345,525,989 -74.03 50   64,301,015,053 21,925,363,254 42,375,651,799 193.27 51      7,008,488,025 1,073,999,859 5,934,488,166 552.56 Phân tích ba CTCP Bibica kì 31/12/2008-31/12/2009 LÊ THỊ HÀ TIÊN-1001036215-K49C-A9 6 60     TNDN 57,292,527,028 20,851,363,395 36,441,163,633 174.77 62   57,292,527,028 20,851,363,395 36,441,163,633 174.77 70       3,715 1,461 2,254 154.28   D  L154.28%.  u gi   Li nhun khác gim gim 74.03% III.  1. Ch tiêu tr n ngn hn a. H si                    5.42                    3.45  K, tuy nhiên   b.    =                 =0.3   =                 =1.3 K,   y công ,  : h s  gim  , h s này ,   tm kt lun  2. Các ch tiêu tr n dài hn a. H s n                 H s n y doanh nghing s dng các kho tài tr cho p. b. H s n dài hn     0.02     0.097 Phân tích ba CTCP Bibica kì 31/12/2008-31/12/2009 LÊ THỊ HÀ TIÊN-1001036215-K49C-A9 7 H s n dài hn ánh doanh nghi s dng nhiu khon vay dài h  vào sn xut và hong tài chính. 3. Các ch tiêu hiu qu a.                          ->0.89. b.                                             c.                                        d.                                         Phân tích ba CTCP Bibica kì 31/12/2008-31/12/2009 LÊ THỊ HÀ TIÊN-1001036215-K49C-A9 8 ->1.66. : , ,  i có th là    , c 3.  a.                                   - >0.087 b.                                ->0.109.  --  4. KT LUN  m mnh.  S nh cn là s a li nhun gn g vn trên c phin gu này là kt qu ca vi nhm m rng quy mô sn xung hong bán hàng , m rng qui mô sn xut.  Vic qun lý hàng tn kho ngày càng hiu qu ng t ng có hiu qu.  Kh m bo, và phn l  Các t s sinh lng t u qu.  m yu.  TSNH gim trong khi các khop s gp ri ro khi thanh toán n ngn hn.

Ngày đăng: 23/03/2014, 17:15

Xem thêm: phân tích tài chính doanh nghiệp qua bảng cân đối kế toán, phân tích tài chính doanh nghiệp qua bảng cân đối kế toán

phân tích tài chính doanh nghiệp qua bảng cân đối kế toán

Thông tin tài liệu

Từ khóa liên quan

Tài liệu cùng người dùng

Tài liệu liên quan